RANJIT IMPEX Vs. APPELLATE DY COMMISSIONER

JUDGEMENT

(1.) Leave granted.

(2.) The present appeal by special leave is directed against the judgment and order dated 24.06.2011 passed by the High Court of Judicature at Madras in W.A. No. 730 of 2011 wherein the Division Bench declined to interfere with the judgment and order dated 17.02.2011 passed by the learned Single Judge in W.P. No. 2974 of 2011.

(3.) The factual narration would exposit that the Appellant herein preferred an appeal before the Deputy Commissioner-I, Commercial Taxes and at the time of presentation, a sum of Rs. 8,52,472/- was required to be deposited as per the calculation made under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 (for brevity the Act) but as it was not done, the Memorandum of Appeal was returned to him. The learned Single Judge disposed of the writ petition directing the Assessee to comply with all the requirements as intimated by the appellate authority in the Return Memo dated 3.1.2011 and on such compliance, the appellate authority was directed to register the appeal and dispose of the same in accordance with the law.